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USA Electoral Law
USA Electoral Law
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| # | Result | Source |
|---|---|---|
| 1 | Notwithstanding paragraph (1), the term ‘applicable electioneering communication’ does not include a communication by a section 501(c)(4) organization or a political organization § 30118 (as defined in section 527(e)(1) of the Internal Revenue Code of 1986) made under section 30104(f)(2)(E) or (F) of this title if the communication is paid for exclusively by funds provided directly by individuals who are United States citizens or nationals or lawfully admitted for permanent residence (as defined in section 1101(a)(20) of title 8). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 2 | In the case of a transfer of property to a political organization to which subsection (a) applies, the basis of such property in the hands of the political organization shall be the same as it would be in the hands of the transferor, increased by the amount of gain recognized to the transferor by reason of such transfer. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 3 | Paragraph (1) shall not apply to the transfer of money or other property to a political organization (within the meaning of section 527(e)(1)) for the use of such organization. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 4 | This section shall apply to a political organization (as defined by section 527(e)(1)) which has gross receipts of $25,000 or more for the taxable year. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 5 | In the case of a political organization which is a qualified State or local political organization (as defined in section 527(e)(5)), the preceding sentence shall be applied by substituting “$100,000” for “$25,000”. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 6 | If an organization described in section 501(c) or (d) is exempt from taxation under section 501(a) for any taxable year or a political organization is exempt from taxation under section 527 for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section 501(a) or notice of status filed by the organization under section 527(i), together with any papers submitted in support of such application or notice, and any letter or other document issued by the Internal Revenue Service with respect to such application or notice shall be open to public inspection at the national office of the Internal Revenue Service. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 7 | The Secretary shall make available the information required under subparagraph (A) not later than 5 business days after the Secretary receives a notice from a political organization under section 527(i). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 8 | Nothing in this subsection shall authorize the Secretary to disclose the name or address of any contributor to any organization or trust (other than a private foundation, as defined in section 509(a) or a political organization exempt from taxation under section 527) which is required to furnish such information. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 9 | In the case of an organization which is not a private foundation (within the meaning of section 509(a)) or a political organization exempt from taxation under section 527, paragraph (1) shall not require the disclosure of the name or address of any contributor to the organization. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 10 | Except as otherwise provided in this subsection, this section shall apply to any organization which is not described in section 170(c) and which— (A) is described in subsection (c) (other than paragraph (1) thereof) or (d) of section 501 and exempt from taxation under section 501(a), (B) is a political organization (as defined in section (527(e)), or (C) was an organization described in subparagraph (A) or (B) at any time during the 5-year period ending on the date of the fundraising solicitation or is a successor to an organization so described at any time during such 5-year period. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
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